Important Keyword: Notification No. 1/2017- Compensation Cess (Rate), F.No.354/117/2017-TRU.
[F.No.354/117/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017
Corrigendum
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Compesnation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th June, 2017, at page 175,-
(i) in line 42, for “8702 10”, read “8702 10, 8702 20, 8702 30, 8702 90”;
(ii) in line 42, for “ten or more”, read “not more than 13”.
(Mohit Tewari) Under Secretary to the Government of India
[F.No.354/117/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 28th June, 2017
Notification No. 1/2017-Compensation Cess (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
Schedule
S.No.
Chapter / Heading / Sub-heading/ Tariff item
Description of Goods
Rate of goods and services tax compensation cess
(1)
(2)
(3)
(4)
1.
2106 90 20
Pan-masala
60%
2.
2202 10 10
Aerated waters
12%
3.
2202 10 20
Lemonade
12%
4.
2202 10 90
Others
12%
5.
2401
Unmanufactured tobacco (without lime tube) – bearing a brand name
71%
6.
2401
Unmanufactured tobacco (with lime tube) – bearing a brand name
65%
7.
2401 30 00
Tobacco refuse, bearing a brand name
61%
8.
2402 10 10
Cigar and cheroots
21% or Rs. 4170 per thousand, whichever is higher
9.
2402 10 20
Cigarillos
21% or Rs. 4170 per thousand, whichever is higher
10.
2402 20 10
Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
5% + Rs.1591 per thousand
11.
2402 20 20
Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres
5% + Rs.2876 per thousand
12.
2402 20 30
Filter cigarettes of length (including the length of the
5% + Rs.1591
S.No.
Chapter / Heading / Sub-heading/ Tariff item
Description of Goods
Rate of goods and services tax compensationcess
(1)
(2)
(3)
(4)
filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
per thousand
13.
2402 20 40
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
5% + Rs.2126 per thousand
14.
2402 20 50
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
5% + Rs.2876 per thousand
15.
2402 20 90
Other cigarettes containing tobacco
5% + Rs.4170 per thousand
16.
2402 90 10
Cigarettes of tobacco substitutes
Rs.4006 per thousand
17.
2402 90 20
Cigarillos of tobacco substitutes
12.5% or Rs. 4,006 per thousand whichever is higher
18.
2402 90 90
Other
12.5% or Rs. 4,006 per thousand whichever is higher
19.
2403 11 10
‘Hookah’ or ‘gudaku’ tobacco bearing a brand name
72%
20.
2403 11 10
Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name
17%
21.
2403 11 90
Other water pipe smoking tobacco not bearing a brand name.
11%
22.
2403 19 10
Smoking mixtures for pipes and cigarettes
290%
23.
2403 19 90
Other smoking tobacco bearing a brand name
49%
24.
2403 19 90
Other smoking tobacco not bearing a brand name
11%
25.
2403 91 00
“Homogenised” or “reconstituted” tobacco, bearing a brand name
72%
26.
2403 99 10
Chewing tobacco (without lime tube)
160%
27.
2403 99 10
Chewing tobacco (with lime tube)
142%
28.
2403 99 10
Filter khaini
160%
29.
2403 99 20
Preparations containing chewing tobacco
72%
30.
2403 99 30
Jarda scented tobacco
160%
31.
2403 99 40
Snuff
72%
32.
2403 99 50
Preparations containing snuff
72%
33.
2403 99 60
Tobacco extracts and essence bearing a brand name
72%
S.No.
Chapter / Heading / Sub-heading/ Tariff item
Description of Goods
Rate of goods and services tax compensationcess
(1)
(2)
(3)
(4)
34.
2403 99 60
Tobacco extracts and essence not bearing a brand name
65%
35.
2403 99 70
Cut tobacco
20%
36.
2403 99 90
Pan masala containing tobacco ‘Gutkha’
204%
37.
2403 99 90
All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name
96%
38.
2403 99 90
All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name
89%
39.
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
Rs.400 per tonne
40.
2702
Lignite, whether or not agglomerated, excluding jet
Rs.400 per tonne
41.
2703
Peat (including peat litter), whether or not agglomerated
Rs.400 per tonne
42.
8702 10
Motor vehicles for the transport of ten or more persons, including the driver
15%
43.
8703
Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
NIL
44.
8703 10 10, 8703 80
Electrically operated vehicles, including three wheeled electric motor vehicles.
NIL
45.
8703
Three wheeled vehicles
NIL
46.
8703
Cars for physically handicapped persons, subject to the following conditions: an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; andthe buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.
NIL
47.
8703 40, 8703 50,
Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesThree wheeled vehiclesMotor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined
NIL
S.No.
Chapter / Heading / Sub-heading/ Tariff item
Description of Goods
Rate of goods and services tax compensationcess
(1)
(2)
(3)
(4)
as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
48.
8703 60, 8703 70
Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion; Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehiclesThree wheeled vehiclesMotor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
NIL
49.
8703
Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
NIL
50.
8703 21 or 8703 22
Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.– For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
1%
51.
8703 31
Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
3%
52.
8703
All goods other than those mentioned at S. Nos. 43 to 51 above
15%
53.
8711
Motorcycles of engine capacity exceeding 350 cc.
3%
54.
8802
Other aircraft (for example, helicopters, aeroplanes), for personal use.
3%
55.
8903
Yacht and other vessels for pleasure or sports
3%
56.
Any chapter
All goods other than those mentioned at S. Nos. 1 to 55 above
Nil
Explanation.–
In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
2. This notification shall come into force with effect from the 1st day of July, 2017.
(Mohit Tewari) Under Secretary to the Government of India
[F.No.354/117/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 27th July, 2017
Corrigendum
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 710(E), dated the 28th June, 2017,-
In Schedule I-2.5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2), for “1106 10 90”, read “0713”;
in S.No.92,-
(a) in column (2), for “1702”, read “1702 or 1704”;
(b) in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;
in S.No.185, in column (3), for “Agarbatti”, read “Agarbatti, lobhan”;
in S. No. 220, in column (3),-
for “saima”, read “salma”;
for “gotasitara”, read “gota, sitara”;
for “glzal”, read “gizai”;
in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”;
In Schedule II-6%,-
in S.No.14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”;
in S.No.16, in column (3), for “Dates”, read “Dates (soft or hard)”;
in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
in S.No.74, in column (2), for “3302”, read “3301”;
in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
In Schedule III-9%,-
in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
in S. No. 233, in column (3), omit “Sewing needles”;
in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”; (v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
in S. No. 447, in column (3), omit “and other pens”;
In Schedule-IV-14%,-
in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”;
in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fibre Cables”;
in S.No.215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”.
(Mohit Tewari) Under Secretary to the Government of India
Important Keyword: GST, F.No.354/117/2017-TRU, Notification No. 1/2017-Union Territory Tax (Rate).
[F.No.354/117/2017-TRU Pt.] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 12th July, 2017
Corrigendum
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,-
at page 81, in line 29, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
at page 84 after line 12, insert:-
“103A
2302
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”;
(iii)at page 86, in line 36, for “2710 19 00”, read “2711 19 00”;
at page 89, in line 21, for “84 or 85”, read “84, 85 or 94”;
at page 96 after line 28, insert-
“16A
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried”;
(vi) at page 98, in line 5, for “2202 90 10”, read “2202 99 10”;
(vii) at page 98, in line 6, for “2202 90 20”, read “2202 99 20”;
(viii) at page 98, in line 7, for “2202 90 90”, read “220299 90”;
(ix) at page 98, in line 8, for “2202 90 30”, read “2202 99 30”;
(x) at page 124, in line 37, for “2202 90 90”, read “2202 99 90”;
(xi) at page 132 after line 29, insert-
“163A
8701
Road tractors for semi-trailers of engine capacity more than 1800 cc”.
(Mohit Tewari) Under Secretary to the Government of India
Important Keyword: F.No.354/117/2017-TRU, Notification No. 1/2017-Union Territory Tax (Rate).
[F.No.354/117/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017
Corrigendum
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,-
at page 87, in line 15, for “30” read “30 or any Chapter”;
at page 108, in line 54, omit the words “other than those”;
at page 122, in line 22, omit the words “goggles and the like, corrective, protective or other”.
(Mohit Tewari) Under Secretary to the Government of India
